2016-08-03T08:47:50-07:00 2015-12-31 Howe Keller & Hunter PC 215 S Broad St 4th Fl Philadelphia PA 19107 990 2015-01-01 231210840 WEST LAUREL HILL CEMETERY COMPANY WEST 6106649426 215 BELMONT AVENUE BALA CYNWYD PA 19004 ALEXANDER L HOSKINS President 2016-08-03 true J Craig Howe CPA P00595108 2158939112 2015 2016-12-15 16:53:06Z ALEXANDER L HOSKINS 215 Belmont Avenue Bala Cynwyd PA 19004 6061446 false false X Forever-care.com X 1869 PA Operation of a cemetery and crematoria to preserve the progressive values and historic status of West Laurel Hill Cemetery as envisioned by our founder, John Jay Smith, for the benefit of past and future generations. 5 1 31 -32939 -16184 0 3612391 3592618 3178633 1396205 25247 101661 6816271 5090484 0 0 2686606 2463287 0 0 1965486 1946371 4652092 4409658 2164179 680826 46592562 45897332 3104068 3096124 43488494 42801208 Operation of a cemetery and crematoria to preserve the progressive values and historic status of West Laurel Hill Cemetery as envisioned by our founder, John Jay Smith, for the benefit of past and future generations; to continue our long traditions of honoring the deceased and their families with their rightful dignity and perpetual care; and to remain national leaders in our industry. false false 2694474 3712270 Care and maintenance of cemetery property. 2694474 false false false false false false false true false true true true false false false true false false false false false false false false false false false false false true false false false false false false false false false true true false false false false false true true true false false true 22 0 true 31 true true true false false false false false false 0 false false false false false false false false false false X 5 1 true false true false true true true true true false false true true true true true true true true false X Alisa Natalone 6106649426 215 BELMONT AVE Bala Cynwyd PA 19004 X R KIMBER DAVID Secretary 2.00 4.00 X 12000 0 0 LOGAN SMITH Treasurer 2.00 4.00 X X 12000 0 0 WILSON L SMITH Director 28.00 5.00 X 70058 6000 24309 MARTIN A HECKSCHER Chairman 2.00 4.00 X X 12000 0 0 CLIFFORD C DAVID JR Director 29.00 6.00 X X 69798 6000 32578 ALEXANDER L HOSKINS President 25.00 15.00 X 241804 0 37484 Alisa Natalone Director of Admin. 25.00 15.00 X 137124 0 18579 554784 12000 112950 2 false true false Merendino Cemetery Care 1048 West Blancke Street Linden NJ 07036 Grounds care 344369 Halvorson Design Partnership Inc 25 Kingston Street Boston MA 021112200 Landscape & Architec 103876 John B Ward & Co PO Box 280 Bryn Mawr PA 19010 Arborists 120171 3 0 Interest on pre need A/R 900099 14309 14309 Preneed redemptions 900099 114712 114712 Sale of spaces 900099 891770 891770 Sales of services 812900 2571827 2571827 3592618 328581 328581 0 0 108804 130287 -21483 -21483 -32939 11456 1071116 24733 28225 1071116 -3492 1067624 -3492 1071116 0 0 935208 812450 122758 122758 Vending Machine Income 900099 386 386 386 5090484 3712270 -32939 1411153 X 0 0 0 0 512031 512031 0 1625748 1144414 481334 20553 4668 15885 185465 72761 112704 119490 48431 71059 0 119404 119404 28327 28327 0 0 0 57129 57129 0 20549 20549 38812 38812 0 69817 20118 49699 0 0 2693 2693 5404 5404 0 381492 329339 52153 97408 97408 Cem. Maint. - Contractor 344389 344389 Cem. Maint. - Other 162673 162673 Cem. Maint. - Tree work 104171 104171 Stonework supplies - Endow 58500 58500 455603 399606 55997 4409658 2694474 1715184 0 84395 168445 1191851 357450 0 841473 878473 7966 0 0 0 88856 81444 54428 59695 16230560 7968085 8115525 8262475 31043105 30634023 3785254 4035254 0 0 1379709 1420073 46592562 45897332 544595 724336 2341723 2340681 217750 31107 3104068 3096124 X 29658357 29463906 13830137 13337302 43488494 42801208 46592562 45897332 X 680826 -1694408 326296 X true X false true false X X X false 29564197 238095 -209185 1182127 28410980 30686110 236935 595984 1954832 29564197 26193679 272129 5085685 865383 30686110 23831717 228159 2774578 640775 26193679 25676774 295758 -1482359 658456 23831717 0.53180 0.46820 false false false 6740036 3449905 3290131 8298879 3640327 4658552 1057469 743677 313792 134176 134176 8262475 4035254 C 4035254 X Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o Cemetery records dating back to 1869 and various historic artifacts from the Cemetery's past. Part III, Line 4: Description of organization's collections and how it furthers its purpose. Cemetery records dating back to 1869 and various historic artifacts from the Cemetery's past.West Laurel Hill Cemetery Company provides regular tours presenting the history of West Laurel Hill Cemetery. Scholarly research is conducted regularly by volunteer staff as part of its tour programs, while the extensive records, dating back to 1869, are also available for historic and educational purposes. West Laurel Hill Cemeterey is dedicated to "preservation of future generations" as part of its original mission. Part V, Line 4: Intended uses of the endowment fund. Earnings provide the funds to pay for the care and maintenance of the cemetery. Part X : FIN48 Footnote The Company is exempt from federal income taxes under Section 501(c) (13) of the Internal Revenue Code. However, income from certain activities not directly related to the Company's tax-exempt purposes is subject to taxation as unrelated business income.The Company's subsidiaries. R.R. Bringhurst & Company, Inc. and James H. Turner Funeral Home, Inc. are subject to both federal and state corporate income taxes.The Company files an unrelated business income tax return in the U.S. federal jurisdiction, and various state and local jurisdictions. With few exceptions, the Company and its subsidiaries are no longer subject to U.S. federal, state, and local examinations by tax authorities for years before 2012.The Company recognizes interest expense and penalties in interest expense. There was not interest or penalties related to income taxes recognized for the years ended December 31, 2015 and 2014. X X X false false false ALEXANDER L HOSKINS President 215058 25527 1219 10162 27322 279288 Alisa Natalone Director of Admin. 123327 13527 270 5552 13027 155703 R R Bringhurst & Co Inc Common directors 978559 Cemetery sales commission false RR Bringhurst & Co Inc Common Direc 80004 Real estate lease false R Kimber David Dir/Fam Mem 50000 C. David compensatn false Logan Smith Dir/Fam Mem 50000 W. Smith compensatn false Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Kimber R. David - Brother of Clifford C. David Jr.Clifford C. David Jr. - Brother of Kimber R DavidWilson L. Smith - Brother of Logan SmithLogan Smith - Brother of Wilson L. Smith Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents In 2015, WLHCC amended and restated its Articles of Incorporation to reflect a change to a nonmembership corporation governed by a Board of Directors. In connection with this change, the corporation amended and restated its Bylaws to reflect the new structure and to provide for two classes of Directors and certain quorum and voting approval requirements. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder In 2015, West Lauel Hill Cemetery Company amended and restated its Articles of Incorporation to provide that it is a nonmembership corporation. Prior to the amendment, the corporation had members, which were referred to as shareholders. The shareholders elected the members of the Board of Directors and certain corporate actions required unanimous shareholder approval. The members/shareholders had no financial rights in the income or assets of the corporation. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body In 2015, West Laurel Hill Cemetery Company amended and restated its Articles of Incorporation to provide that it is a nonmembership corporation. Prior to the amendment, the corporation had members, which were referred to as shareholders. The shareholders elected the members of the Board of Directors at the annual meeting of the shareholders. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders In 2015, West Laurel Hill Cemetery Company amended and restated its Articles of Incorporation to provide that it is a nonmembership corporation. Prior to the amendment, the corporation had members, which were referred to as shareholders. The following corporate actions required the unanimous approval of the shareholders: (1) dissolution of the corporation;(2) the merger, consolidation, reorganization, conversion or division of or with the Corporation into another corporation or legal entity of any kind;(3) any amendment of the Corporation's Articles of Incorporation; or(4) the sale, exchange or transfer of all, or substantially all, of the assets of the Corporation.In addition, changes to certain Articles in the Bylaws affecting shareholder rights were required to be approved by a majority of the shareholders. Each shareholder was entitled to one vote for each share owned as recorded on the books of the corporation. Form 990, Part VI, Line 11b: Form 990 Review Process The Organization's Treasurer reviews the Form 990 prior to its filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Directors, officers, and key employees submit a conflict of interest disclosure statement annually. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of Directors annually reviews the President's compensation package. An annual salary is determined along with various bonus payment criteria. The bonus criteria can differ from year to year based on the Company's situation. Comparability studies were performed in 2007, 2010 and 2012 by an independent certified public accounting firm using Forms 990 of other similar organizations. These studies were used in the consideration of the President's past, current and future compensation packages. The Board's annual decision regarding the President's compensation is recorded in the Company's annual minutes.In accordance with the conflict of interest policy, board members that are not Company employees review and approve the job description and compensation of board members that are also employees of the Company annually. In order to avoid the appearance of impropriety, in addition, Director Logan Smith, brother of Wilson Smith, was excluded from the approval of Wilson Smith's job description and compensation. Director Kimber David, brother of Clifford David, Jr., was excluded from the approval of Clifford C. David, Jr.'s job description and compensation.An independent certified public accounting firm prepared a separate compensation analysis to determine the reasonableness of the above board member/employee compensation. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees An annual salary is determined along with various bonus payment criteria. The bonus criteria can differ from year to year based on the Company's situation. Comparability studies were performed in 2007, 2010 and 2012 by an independent certified public accounting firm using Forms 990 of other similar organizations. These studies were used in the consideration of the key employees' past, current and future compensation packages. The compensation of the key employees is determined annually by management and is approved by the Board as part of the annual budget approval process. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Governing documents and financial statements are held in the main office of West Laurel Hill Cemetery and are available for review upon request. Form 990, Part IX, Line 24e: Other Expenses Bad debts: Column (A) - Total = $-6006; Column (B) - Program Services = $-6006; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Bank Charges: Column (A) - Total = $39103; Column (B) - Program Services = $0; Column (C) - Management & General = $39103; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Burial vaults Jewish supplies: Column (A) - Total = $1137; Column (B) - Program Services = $1137; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Cem. Maint. - Auto supplies: Column (A) - Total = $31129; Column (B) - Program Services = $31129; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Cem. Maint. - Garage: Column (A) - Total = $24120; Column (B) - Program Services = $24120; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Cem. Maint. - Landscape/Green: Column (A) - Total = $36069; Column (B) - Program Services = $36069; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Communications: Column (A) - Total = $27025; Column (B) - Program Services = $27025; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Cost of lots - Garden of Peace: Column (A) - Total = $9967; Column (B) - Program Services = $9967; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Cost of lots. - Pines Terrace: Column (A) - Total = $55014; Column (B) - Program Services = $55014; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Crematory supplies: Column (A) - Total = $8052; Column (B) - Program Services = $8052; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Dues, subscriptions, public.: Column (A) - Total = $15505; Column (B) - Program Services = $15505; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Employment advertising fees: Column (A) - Total = $120; Column (B) - Program Services = $0; Column (C) - Management & General = $120; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Greenhouse supplies - Endow: Column (A) - Total = $29668; Column (B) - Program Services = $29668; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Greenhouse supplies - Liv Care: Column (A) - Total = $4413; Column (B) - Program Services = $4413; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Holiday supplies - Endow: Column (A) - Total = $20887; Column (B) - Program Services = $20887; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Interments supplies: Column (A) - Total = $15530; Column (B) - Program Services = $15530; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Landscaping supplies - Endow: Column (A) - Total = $27750; Column (B) - Program Services = $27750; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Landscaping supplies - Liv Car: Column (A) - Total = $550; Column (B) - Program Services = $550; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Lot care supplies - Endow: Column (A) - Total = $3373; Column (B) - Program Services = $3373; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Miscellaneous contract expense: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Miscellaneous expenses: Column (A) - Total = $15859; Column (B) - Program Services = $15859; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Office equip. repairs & maint.: Column (A) - Total = $8347; Column (B) - Program Services = $8347; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Officers' expense reimburs.: Column (A) - Total = $11550; Column (B) - Program Services = $0; Column (C) - Management & General = $11550; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $5122; Column (B) - Program Services = $0; Column (C) - Management & General = $5122; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Real estate taxes: Column (A) - Total = $55419; Column (B) - Program Services = $55419; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Sales materials & supplies: Column (A) - Total = $102; Column (B) - Program Services = $0; Column (C) - Management & General = $102; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Temporary help: Column (A) - Total = $13919; Column (B) - Program Services = $13919; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Training: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Urns supplies: Column (A) - Total = $689; Column (B) - Program Services = $689; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Use of autos: Column (A) - Total = $1190; Column (B) - Program Services = $1190; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Other Changes In Net Assets Or Fund Balances - Other Increases niche fund additions = $1750 Other Changes In Net Assets Or Fund Balances - Other Increases permanent fund trust created = $238095 Other Changes In Net Assets Or Fund Balances - Other Decreases PRENEED FUND GAINS IN DEFERRED REVENUE = -$88023 Other Changes In Net Assets Or Fund Balances - Other Decreases PRENEED FUND INT & DIV IN DEFERRED REVENUE = -$0 Other Changes In Net Assets Or Fund Balances - Other Increases PRENEED FUND INT., DIV. & (FEES) IN DEFERRED REVENUE = $12523 Other Changes In Net Assets Or Fund Balances - Other Decreases PRENEED FUND UNREAL. GAINS IN DEF. REV. = -$0 Other Changes In Net Assets Or Fund Balances - Other Increases PRENEED FUND UNREAL. LOSSES IN DEF. REV. = $161947 Other Changes In Net Assets Or Fund Balances - Other Decreases Rounding = -$0 Other Changes In Net Assets Or Fund Balances - Other Increases Rounding = $4 West Laurel Hill Cemetery Co-Lot Holder 215 Belmont Avenue Bala Cynwyd PA 19004 236729758 Care & maintenance of cemetery lots PA 501(c)13 N/A NA false Laurel Hill Cemetery Company 215 Belmont Avenue Bala Cynwyd PA 19004 230790760 Cemetery PA 501(c)13 N/A NA false Laurel Hill Cemetery Co-Lot Holders Fds 215 Belmont Avenue Bala Cynwyd PA 19004 231860979 Care & maintenance of cemetery lots PA 501(c)13 N/A NA false RR Bringhurst & Co Inc 225 Belmont Avenue Bala Cynwyd PA 19004 232789026 Funeral Home PA West Laurel Hill Cemetery Company C Corp. 1195301 539841 1.00000 true James H Turner Funeral Home Inc 225 Belmont Avenue Bala Cynwyd PA 19004 204042020 Funeral Home PA RR Bringhurst & Co Inc C Corp. 3078 6061 1.00000 true true false false true true false false false false true false true true true true true true true true RR Bringhurst & Co Inc a 80004 Lease agreement RR Bringhurst & Co Inc j 80004 Lease agreement RR Bringhurst & Co Inc m 978559 Sales Comm Agre RR Bringhurst & Co Inc o 7200 Payroll alloctn RR Bringhurst & Co Inc q 35352 Vendor invoices